Finding Text
Finding 2022-002 Federal Assistance Listing Number: 84.425 Subprogram Number(s): 84.425E, 84.425F, and 84.425N Federal Agency: U.S. Department of Education Program Name: Education Stabilization Fund Type(s) of Compliance Requirements: Reporting Type of Finding: Noncompliance Criteria: The College must publicly post quarterly forms on its website for the specific subprograms of the federal award and submit an annual form to the ED reporting expenditures for the period ended December 31, 2021. Condition: The College posted quarterly reports to its website. However, the College was unable to provide data logs to support the timely posting of these reports. In addition, expenditures reported on the quarterly reports and in the annual reporting form for the period ended December 31, 2021 did not agree with the College's internal records. Cause: The College failed to develop procedures to perform the reporting requirements. Effect: The College is noncompliant with the ESF program requirements. Context: 2 out of 4 quarterly reports selected for testing; 1 annual report selected for testing Identification of a Repeat Finding: 2021-003. Recommendation: We recommend that the College develop procedures and related controls over the reporting requirements of the ESF program.